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2022-04-30 04730985 frs-core:UnlistedNon-exchangeTraded 2021-04-30 04730985 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-04-30 04730985 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 04730985 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 04730985 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 04730985 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 04730985 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 04730985 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 04730985 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 04730985 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-04-30 04730985 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2022-04-30 04730985 17 2021-05-01 2022-04-30 04730985 frs-core:CurrentFinancialInstruments 17 2022-04-30 04730985 frs-core:Non-currentFinancialInstruments 17 2022-04-30 04730985 18 2021-05-01 2022-04-30 04730985 frs-core:CurrentFinancialInstruments 18 2022-04-30 04730985 frs-core:Non-currentFinancialInstruments 18 2022-04-30 04730985 19 2021-05-01 2022-04-30 04730985 frs-core:CurrentFinancialInstruments 19 2022-04-30 04730985 frs-core:Non-currentFinancialInstruments 19 2022-04-30 04730985 20 2021-05-01 2022-04-30 04730985 frs-core:CurrentFinancialInstruments 20 2022-04-30 04730985 frs-core:Non-currentFinancialInstruments 20 2022-04-30 04730985 dpl-frs:Item1 2021-05-01 2022-04-30 04730985 dpl-frs:Item1 2021-04-30 04730985 dpl-frs:Item1 2022-04-30 04730985 dpl-frs:CostSales dpl-frs:Item1 2021-05-01 2022-04-30 04730985 dpl-frs:CostSales dpl-frs:Item1 2021-04-30 04730985 dpl-frs:CostSales dpl-frs:Item1 2022-04-30 04730985 dpl-frs:DistributionCosts dpl-frs:Item1 2021-05-01 2022-04-30 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04730985 dpl-frs:Item11 2021-04-30 04730985 dpl-frs:Item11 2022-04-30 04730985 dpl-frs:CostSales dpl-frs:Item11 2021-05-01 2022-04-30 04730985 dpl-frs:CostSales dpl-frs:Item11 2021-04-30 04730985 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 04730985 dpl-frs:DistributionCosts dpl-frs:Item11 2021-05-01 2022-04-30 04730985 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-05-01 2022-04-30 04730985 dpl-frs:Item12 2021-05-01 2022-04-30 04730985 dpl-frs:Item12 2021-04-30 04730985 dpl-frs:Item12 2022-04-30 04730985 dpl-frs:CostSales dpl-frs:Item12 2021-05-01 2022-04-30 04730985 dpl-frs:CostSales dpl-frs:Item12 2021-04-30 04730985 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 04730985 dpl-frs:DistributionCosts dpl-frs:Item12 2021-05-01 2022-04-30 04730985 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-05-01 2022-04-30 04730985 1 2021-05-01 2022-04-30 04730985 frs-countries:EnglandWales 2021-05-01 2022-04-30
Registered number: 04730985
Lmeq Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2023
R Best & Co Ltd
Office 6
7 - 11 High Street
Reigate
Surrey
RH2 9AA
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 04730985
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 95,323 87,977
95,323 87,977
CURRENT ASSETS
Debtors 90,946 49,766
Cash at bank and in hand 7,008 13,909
97,954 63,675
Creditors: Amounts Falling Due Within One Year (1,004,708 ) (991,078 )
NET CURRENT ASSETS (LIABILITIES) (906,754 ) (927,403 )
TOTAL ASSETS LESS CURRENT LIABILITIES (811,431 ) (839,426 )
NET LIABILITIES (811,431 ) (839,426 )
CAPITAL AND RESERVES
Called up share capital 5 10 10
Profit and Loss Account (811,441 ) (839,436 )
SHAREHOLDERS' FUNDS (811,431) (839,426)
Page 1
Page 2
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 April 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
M Tarrant
Director
21 February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Lmeq Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04730985 . The registered office is Office 6 , 7 - 11 High Street, Reigate, Surrey, RH2 9AA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the date of the service taking place. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold at varying rates on cost
Plant & Machinery 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 20% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Total
£
Cost
As at 1 May 2022 502,765
Additions 35,505
As at 30 April 2023 538,270
Depreciation
As at 1 May 2022 414,788
Provided during the period 28,159
As at 30 April 2023 442,947
Net Book Value
As at 30 April 2023 95,323
As at 1 May 2022 87,977
Page 3
Page 4
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
Page 4